2011 (11) TMI 582

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..... ng Media has been allowed CENVAT credit as “capital goods”. In view of the change, the appellants were entitled to credit during the impugned period September’96 to Nov’96 as inputs whereas initially they filed declaration claiming capital goods credit. But there cannot be any question that they had not filed declaration and claimed credit within 6 months as appeared from the dates mentioned in th .....

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..... rinding Media and Cylpebs for availing MODVAT credit as inputs after a period of 6 months and hence the order of the original authority denying the credit was upheld by him. However, the case records show that initially the appellants have filed declarations in respect of the impugned 7 consignments within a period of 6 months initially claiming credit in respect of the impugned goods as capital .....

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..... 7. 110/28-11-1996 15629 7-12-1996 TOTAL 181131 It appears that prior to Feb 96, before the definition of capital goods was changed, such Grinding Media has been allowed CENVAT credit as capital goods . In view of the change, the appellants were entitled .....

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